为了适应经济环境的变化,中韩两国都分别进行了会计改革。由于中韩两国都是东亚国家,地域相近,文化相似,因而韩国会计改革的成功经验,较之英美等国家,对我国有更大的借鉴价值。本文通过对中韩两国会计准则等方面的比较分析,得出了对我国会计改革的启示。 In order to adapt to changes in the economic environment, China and South Korea conducted accounting reforms separately. Since both China and South Korea are East Asian countries with similar geographic regions and similar cultures, the successful experience of accounting reform in South Korea has a greater reference value for our country than that of Britain, the United States and other countries. This article through the comparative analysis of China and South Korea accounting standards, obtained the enlightenment to the accounting reform in our country.